Amended Tax Return - IRS Form 1040X - John R. Dundon II, Enrolled Agent
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Amended Tax Return – IRS Form 1040X

Amended Tax Return – IRS Form 1040X

An amended tax return generally allows you to file your taxes again to correct your filing status, your income or to add deductions or credits you may have missed on previously filed Forms 1040, 1040A or 1040EZ. Use IRS Form 1040X, Amended U.S. Individual Income Tax Return, to file an amended income tax return. An amended return must be filed in paper form. Generally, you do not need to file an amended return due to math errors. The IRS will automatically make that correction. Also, do not file an amended return because you forgot to attach tax forms such as W-2s or schedules. The IRS normally will send a request asking for those. Here are some other facts:

  • Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.
  • If you are amending more than one tax return, prepare a 1040X for each return and mail them in separate envelopes to the appropriate IRS campus. The 1040X instructions list the addresses for the campuses. Be sure to enter the year of the return you are amending at the top of Form 1040X.
  • If the changes involve another schedule or form, you must attach that schedule or form to the amended return.
  • If you are filing to claim an additional refund, wait until you have received your original refund before filing Form 1040X. You may cash that check while waiting for any additional refund.
  • Form 1040X was recently redesigned. Previously the form consisted of three columns; Column A-Original amount, Column B-Net change, and Column C-Correct amount. The redesigned form now has just one column where the Correct Amount is the only figure entered, making it easier to make changes to previously filed returns.
  • For more info check out IRS Form 1040X Instructions (PDF 45K) as well as Tax Topic 308 — Amended Returns



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